Many foreign nationals purchase a home, spend several months of the year here and assume that residency is the natural next step. For some, it is. For others, remaining a tourist may be entirely consistent with how they divide their time.
By Mariajose Víquez, Senior Associate, GM Attorneys
Spend enough time in expat forums and Facebook groups and you'll see the second story told over and over, almost always in the same words: "I wish someone had told me."
By Diana Granados, GM Attorneys at Law
Costa Rica represents more than a destination. It represents a possibility: a new chapter, a second home, a long‑awaited retirement, or the foundation of a family legacy.
By Iván Granados, Managing Partner, GM Attorneys
Every week, buyers walk away from a Costa Rican closing feeling accomplished. The wire cleared, the deed was signed before a notary, and champagne was opened somewhere with an ocean view. And yet, a surprising number of those buyers are sitting on a legal structure, or the absence of one, that will quietly create problems for years to come.
By Brians Salazar Chavarria, GM Attorneys at Law
The National Registry has announced that once the current numerical sequence used for corporate identification numbers reaches its maximum capacity, new companies will begin receiving an alphanumeric identification number instead of the traditional numeric format.
By Manfred Peters, GM Attorneys at Law
All companies registered in Costa Rica are legally required to file the Annual Transparency and Final Beneficiaries Disclosure (RTBF) this April. A recent update introduces changes designed to make the process more accessible across a wide range of corporate situations.
By Diana Granados, GM Attorneys at Law
Costa Rica is accelerating its march toward a fully digital state, and the country’s corporate landscape is about to feel the shift. Under Law 10.597, all legal entities, from traditional corporations to limited liability companies, must now register an official email address with the National Registry.
By Diana Granados
Under the updated criteria, the Power of Attorney required to file the RTBF can no longer be granted through corporate books.
By Diana Granados, GM Attorneys at Law
As we step into 2026, Costa Rica once again rises to the top as one of the world’s most desirable destinations for those seeking a safe, inspiring place to live — and a market offering solid, long-term investment opportunities.
By Manfred Peters, GM Attorneys at Law
Here’s a clear, month-by-month guide to the most important tax dates for homeowners, expats, investors, and corporate entities operating in Costa Rica
By Manfred Peters, GM Attorneys at Law
Until recently, the law governing condominiums in Costa Rica (Law No. 7933) did not clearly authorize virtual meetings, and it was mandatory to modify the condo bylaws of each HOA to allow it expressly.
By Manfred Peters, GM Attorneys at Law
TRIBU-CR is part of the government’s Hacienda Digital project, designed to modernize and simplify tax administration.
By Manfred Peters, GM Attorneys at Law
Following a recent incident involving a child bitten by a dog in a shopping mall in San Jose, Costa Rica’s Ministry of Health has issued a new resolution that unifies and strengthens the rules for allowing pets in public and private establishments. The goal: to protect the health and safety of all visitors.
By Manfred Peters, GM Attorneys at Law
In December 2021, Costa Rica enacted Law No. 10,069 on Electronic Promissory Notes and Bills of Exchange, introducing a modern legal framework for digital financial instruments.
By Mariajosé Víquez, GM Attorneys at Law.
Major updates to corporate identity and compliance came into effect in June 2025. Here’s what they mean for your company.
Daniel Oses Ivankovich
GM Attorneys
A recent reform to the Costa Rican Commercial Code (Law No. 10686, published on May 26, 2025, in La Gaceta) provides a new alternative for shareholders to convene assemblies.
By Manfred Peters, GM Attorneys at Law
Law No. 9996 offers attractive tax benefits for foreigners seeking residency in Costa Rica under the Investors, Rentista, or Pensioner categories.
By Mariajosé Víquez, GM Attorneys at Law
As Costa Rica embraces the digital economy, new regulations are being implemented to ensure tax compliance for digital platforms operating within its borders.
By Alina Guzman, GM Attorneys at Law
The Hague Convention on the Apostille (CONVENTION FOR THE ELIMINATION OF THE LEGALIZATION REQUISITE FOR FOREIGN PUBLIC DOCUMENTS is known as the “CONVENTION OF THE APOSTILLE”).
By Efrain Hidalgo, GM Attorneys at Law
The recent approval of bill No. 10.597, “Law to Establish Email as the Means of Notification for Corporations,” has amended the Commercial Code and the Judicial Notifications Act.
By Daniel Oses, GM Attorneys at Law
The "HOME LUXURY TAX," Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (Law # 8683), was established in 2009 to fund nationwide social housing programs.
By Ivan Granados, GM Attorneys at Law
By: Daniel Oses Ivankovich. As a Real Estate owner and investor, it's essential to be mindful of the tools available in Costa Rica to monitor assets. Implementing preventive measures is crucial
By Alina Guzman, One way the country is helping to protect the planet is through new laws that promote sustainable construction and environmentally friendly structures that use resources efficiently.
By Manfred Peters
On August 29, 2024, Law No. 10508 was published in La Gaceta No. 159, introducing amendments to Sections 15 and 18 of the Law No. 1155 law “Ley de Opciones y Naturalizaciones”.
On August 19th, 2024, significant reform to Law…
Only the Competent Authority designated by the origin Country may issue an Apostille certification. The Competent Authority places the Apostille Stamp either on the public document or on an “allonge”.
On April 22, 2024, the reform of Section 91 of Law 9078, the Law of Traffic on Public Roads and Road Safety, was published in the Official Newspaper “La Gaceta”.
by Mariajosé Víquez